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Franklin Joshva

Cash commission Addition Based on Digital Data without Corroborative Evidence is Unsustainable: ITAT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) deleted additions made by the Assessing Officer (AO) on account of alleged unaccounted cash...
Classification Dispute of 'Engineered Quartz Stone': Supreme Court considers Revenue’s Challenge [Read Judgement]
The Supreme Court of India has admitted civil appeals filed by the Commissioner Customs (Preventive) Jaipur against M/s Pelican Quartz Stone in a dispute concerning the classification of exported ...
Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition for business loss claim from derivative trading observing that tax audit under section 44AB was not applicable when ...
NRI Property Sale: Decoding Capital Gains, TDS Obligations under IT Act, and Repatriation Compliance under FEMA
The sale of immovable property in India by a Non-Resident Indian (NRI) triggers a cascade of tax and regulatory compliance requirements, necessitating a careful understanding of the Income Tax Act, ...
Late ESI Contribution Deposited Before ITR Due Date: ITAT Upholds Deletion of Disallowance [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the deletion of an addition made under Section 36(1)(va) read with Section 2(24)(x) of the Income Tax Act, 1961 (the Act) for ...
Supreme Court to Decide Customs Appeal for Dispute of Classification of Fish Oil Ethyl Esters [Read Judgement]
The Supreme Court of India has admitted a Civil Appeal filed by the Revenue, the Commissioner of (GST and Central Excise), which challenges the CESTAT order that reclassified the product 'Fish Oil...
TDS Mismatch on Commission Income Compared to Form 26AS: ITAT Upholds Deletion of ₹2.16 Crore Addition citing Audited Books [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the deletion of an addition of ₹2,16,27,822 made under Section 69A of the Income Tax Act, 196 due to a mismatch between the ...
No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the deletion of an ad-hoc disallowance of 5% of various business expenses made under Section 37(1) of the Income Tax Act, 1961....




![Taxpayer Acted as Middleman and Not Beneficiary for Forfeited Advance of Property: ITAT Deletes Addition u/s 56(2)(ix) [Read Order] Taxpayer Acted as Middleman and Not Beneficiary for Forfeited Advance of Property: ITAT Deletes Addition u/s 56(2)(ix) [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/250x150_2103084-itat-property-taxscan.webp)
![Madras HC Allows Trusts Petition to Condone 151-Day Delay in Filing Form 10B on Condition of Donation to Blue Cross of India [Read Order] Madras HC Allows Trusts Petition to Condone 151-Day Delay in Filing Form 10B on Condition of Donation to Blue Cross of India [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/250x150_2102965-condones-delay-taxscan.webp)
![Classification Dispute of Engineered Quartz Stone: Supreme Court considers Revenue’s Challenge [Read Judgement] Classification Dispute of Engineered Quartz Stone: Supreme Court considers Revenue’s Challenge [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102511-ngineered-quartz-stone-engineered-quartz-supreme-court-revenues-challenge-taxscan.webp)
![Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order] Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102287-tax-audit-itat-itat-deletes-addition-applicable-when-turnover-taxscan.webp)

![Late ESI Contribution Deposited Before ITR Due Date: ITAT Upholds Deletion of Disallowance [Read Order] Late ESI Contribution Deposited Before ITR Due Date: ITAT Upholds Deletion of Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102213-itat-jaipur-esi-itat-upholds-disallowance-taxscan.webp)
![Supreme Court to Decide Customs Appeal for Dispute of Classification of Fish Oil Ethyl Esters [Read Judgement] Supreme Court to Decide Customs Appeal for Dispute of Classification of Fish Oil Ethyl Esters [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102270-supreme-court-customs-appeal-fish-oil-ethyl-esters-taxscan.webp)
![TDS Mismatch on Commission Income Compared to Form 26AS: ITAT Upholds Deletion of ₹2.16 Crore Addition citing Audited Books [Read Order] TDS Mismatch on Commission Income Compared to Form 26AS: ITAT Upholds Deletion of ₹2.16 Crore Addition citing Audited Books [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102169-tds-commission-income-form-26as-taxscan.webp)
![No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order] No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102187-itat-disallowance-business-expenses-various-business-expenses-no-defect-in-books-found-taxscan.webp)